Florida Senate - 2008 SENATOR AMENDMENT
Bill No. CS for SB 2094
180886
Senate
Floor: WD/2R
5/2/2008 2:53 PM
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House
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Senator Haridopolos moved the following amendment to amendment
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(671266):
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Senate Amendment (with directory and title amendments)
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Insert after line(s) 11 :
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Section 4. Paragraph (a) of subsection (1) of section
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202.12, Florida Statutes, is amended to read:
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202.12 Sales of communications services.--The Legislature
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finds that every person who engages in the business of selling
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communications services at retail in this state is exercising a
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taxable privilege. It is the intent of the Legislature that the
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tax imposed by chapter 203 be administered as provided in this
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chapter.
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(1) For the exercise of such privilege, a tax is levied on
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each taxable transaction, and the tax is due and payable as
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follows:
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(a) Except as otherwise provided in this subsection, at a
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rate of 6.8 percent applied to the sales price of the
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communications service which:
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1. Originates and terminates in this state, or
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2. Originates or terminates in this state and is charged to
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a service address in this state,
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when sold at retail, computed on each taxable sale for the
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purpose of remitting the tax due. The gross receipts tax imposed
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by chapter 203 shall be collected on the same taxable
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transactions and remitted with the tax imposed by this paragraph.
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If no tax is imposed by this paragraph by reason of s.
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202.125(1), the tax imposed by chapter 203 shall nevertheless be
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collected and remitted in the manner and at the time prescribed
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for tax collections and remittances under this chapter.
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Such rate, less any portion of such rate administered pursuant to
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chapter 202 and levied pursuant to chapter 203, shall be reduced
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by the department effective January 1, 2009, by the amount
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necessary to reduce total estimated collections under this
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paragraph in 2009 by the amount of any estimated increase in
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state sales and use tax collections during 2009, less one-twelfth
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of any such estimated increase for the first year, resulting from
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the repeal of exemptions to Chapter 212 during the 2008 regular
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legislative session unless otherwise provided by law. Such
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estimated amounts shall be determined by reference to the
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published 2008 Florida Tax Handbook.
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================ T I T L E A M E N D M E N T ================
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And the title is amended as follows:
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On line(s) 7, after the semicolon
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insert:
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amending s.202.12(1)(a), F.S.; reducing the tax rate
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imposed by the amount of the repeal of certain exemptions
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from sales and use tax under specified conditions;
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providing and effective date.
5/1/2008 9:05:00 AM FT.26.09323
CODING: Words stricken are deletions; words underlined are additions.